Revenue Act of 1924: Hearings Before the Committee on Finance, United States Senate, Sixty-eighth Congress, First Session on H.R. 6715, an Act to Reduce and Equalize Taxation, to Provide Revenue, and for Other Purposes, March 7-April 8, 1924

封面
U.S. Government Printing Office, 1924 - 456 頁
 

其他版本 - 查看全部

常見字詞

熱門章節

第 392 頁 - Any Commissioner may be removed by the President for inefficiency, neglect of duty, or malfeasance in office.
第 417 頁 - The sovereignty of a State extends to everything which exists by its own authority or is introduced by its permission ; b*ut does it extend to those means which are employed by Congress to carry into execution powers conferred on that body by the people of the United States ? We think it demonstrable that it does not.
第 413 頁 - It is not enough to say that this particular case was not in the mind of the convention when the article was framed, nor of the American people when it was adopted. It is necessary to go...
第 338 頁 - If the property was acquired after December 31, 1920, by a corporation by the issuance of its stock or securities in connection with a transaction...
第 42 頁 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes.
第 24 頁 - If in the case of any taxpayer, the Commissioner determines that there is a deficiency...
第 17 頁 - ... undertaking as a matter of business or for profit the collection of foreign payments of such interest or dividends by means of coupons, checks, or bills of exchange.
第 418 頁 - Constitution, but it may be not unreasonably said that th# preservation of the States, and the maintenance of their governments, are as much within the design and care of the Constitution as the preservation of the Union and the maintenance of the National Government.
第 447 頁 - It is admitted that there is no express provision in the Constitution that prohibits the general* government from taxing the means and instrumentalities of the States, nor is there any prohibiting the States from taxing the means and instrumentalities of that government. In both cases the exemption rests upon necessary implication...
第 27 頁 - B (relating to income taxes and gift taxes) is due to negligence or intentional disregard of rules and regulations (but without intent to defraud), there shall be added to the tax an amount equal to 5 percent of the underpayment.

書目資訊